Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

When does SMP stop?

Stopping payment

SMP stops after 39 weeks. However, there are circumstances where it might stop earlier as detailed below. If your employee returns to work before the end of her 39 weeks Maternity Pay Period see information on Employee does some work for you.

Employee works for another employer

If your employee works for another employer during the Maternity Pay Period but before the baby is born, carry on paying SMP. She is responsible for telling you if she starts or goes back to work for someone else after the baby is born.

If after the baby is born your employee works for another employer during the Maternity Pay Period, you need to check whether they were employed by that employer during the QW. See the tables showing these dates. It is up to your employee to tell you that they are working for another employer.

If your employee is working for someone who employed them in the QW, you should continue to pay them SMP as normal.

If your employee is working for someone who did not employ them in the QW, you must stop paying SMP from the start of the last pay week they work for that employer. Your liability to pay SMP ends completely on the last day of the week SMP was paid before they started work. You must give the employee form SMP1 within 7 days of the decision being made. This must all be done within 28 days from the date the employee gave notice of absence (or the date she gave birth if this had occurred earlier). Take a copy of the form MATB1 Maternity Certificate and send the original back to her.

Employee is taken into legal custody

You cannot pay SMP for any SMP pay week your employee is in legal custody or for any week in the pay period after that. You must give the employee form SMP1 within 7 days of the decision being made. This must all be done within 28 days from the date the employee gave notice of absence (or the date she gave birth if this had occurred earlier). Take a copy of the form MATB1 Maternity Certificate and give the original back to her.

It is your employee’s responsibility to tell you if she is taken into legal custody. Your employee is in legal custody if she is detained, usually this means if she is arrested or in prison. She is not in legal custody if she is:

  • voluntarily helping police with their enquiries
  • out on bail
  • serving a suspended sentence

Employee dies

If your employee dies during the Maternity Pay Period, you should pay SMP for the week in which they die, but not for any week in the Maternity Pay Period after that.

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